Legal Opinion
Commissioner of Internal Revenue v. WS Farish & Co.
Court of Appeals for the Fifth Circuit
Decided July 6, 1939No. 9084PublishedCited by 19 opinions
1Opinion of the Court
McCORD, Circuit Judge.
Under the provisions of Section 104 of the Revenue Act of 1932 as amended by Section 214 of the National Industrial Recovery Act, 48 Stat. 195, 207, 26 U.S. C.A. § 104 note, the Commissioner of Internal Revenue determined an income tax deficiency against W. S. Farish and Company for the fiscal year ending October 31, 1934. The company appealed and the Board of Tax Appeals overturned the Commissioner’s assessment and found and ordered that there was no deficiency in income tax for the year in question. The Commissioner then filed this petition for review.
W. S. Farish and…
2Cases cited7 opinions
- Helvering v. RankinSupreme Court of the United States · 1935
- Willcuts v. Milton Dairy Co.Supreme Court of the United States · 1927
- AD Saenger, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Commissioner of Internal Revenue v. Cecil B. De Mille Productions, Inc.Court of Appeals for the Ninth Circuit · 1937
- RL Blaffer & Co. v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- American Metal Products Corp. v. CommissionerUnited States Tax Court · 1960
- Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
- Van Norman Co. v. WelchCourt of Appeals for the First Circuit · 1944
- Gpd, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
- The St. Louis Company, a Delaware Corporation (In Dissolution) v. The United States of AmericaCourt of Appeals for the Third Circuit · 1956
14 more not listed; retrieve them via the Exa API.